Auditoría de gestión al Gobierno Autónomo Descentralizado Parroquial Rural de Multitud, período 2018-2019

Abstract

This research carried out a management audit of the Multitud Rural Decentralized Autonomous Government (GADPRM) during 2018-2019 to evaluate the administrative processes and determine the effectiveness and efficiency of the development of the operations. This process involved inductive and deductive methods and a survey addressed to the officials. The findings reported aspects such as the inexistence of an evaluation of internal control, administrative problems, lack of monitoring systems to determine the accomplishment of objectives and projects. These aspects previously described; affect the performance of activities to provide satisfaction to citizens. The development of the audit involved the application of the COSO I method and Internal Control Regulations of the Comptroller General of the State. The Management Audit procedures were relevant to get sufficient, pertinent, and competent evidence. In addition, a series of deficiencies were identified, such as inadequate financial control of the income and expenses of the Multitud GADPR, ignorance of the activities that officials must carry out in each of their jobs. To sum up, conducting the audit process will improve the administrative and financial management of the entity. The internal control evaluation carried out at the Multitud GADPR determined that the institution has a high-risk rate because it does not have a suitable mitigation plan with corrective strategies to reduce the risks that affect the fulfilment of the entity's objectives, goals, and projects. A final suggestion to the the institution is to implement the recommendations issued in the final report of the performance audit to adopt corrective measures to benefit the institution and through periodic internal control evaluations to determine if the indicators of effectiveness, efficiency and economy are reaching the desired levels in the entity's operations.